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Multilateral Instrument for Tax Treaty Reforms by Ashish Goel is a document available to read on EtoBox.
What is Multilateral Instrument for Tax Treaty Reforms about?
The Multilateral Convention (MLI) aims to implement tax treaty-related measures to prevent Base Erosion and Profit Shifting (BEPS) by modifying existing tax agreements efficiently. Mauritius has ratified the MLI, which will affect 44 of its 46 Double Tax Avoidance Agreements (DTAAs), and has opted for certain minimum standards while reserving rights on optional articles. The MLI provides flexibility for jurisdictions to tailor the implementation of its provisions based on their specific needs and existing t
- Author
- Ashish Goel
- Language
- EN